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Qantas Airways Ltd and Commissioner of Taxation, Re 3

[2010] AATA 977; (2010) 119 ALD 199

Administrative Appeals Tribunal

Australia

6th December, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCA 41; (2012) 247 CLR 286; (2012) 291 ALR 653; (2012) 83 ATR 1; [2012] ATC 20-352; (2012) 86 ALJR 1243	High Court of Australia	Australia - Commonwealth	2 Oct 2012	AustLII		25
Qantas Airways Ltd v Commissioner of Taxation	[2011] FCAFC 113; (2011) 195 FCR 260; (2011) 81 ATR 816	Federal Court of Australia	Australia - Commonwealth	1 Sep 2011	AustLII		6

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"No flight, no supply - Qantas Airways Ltd v Commissioner of Taxation"	[2011] RevenueLawJl 4	Zornada, Kirsten	Australia	circa 2011	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
TAX ACT (Cth)
Stamp Act 1921 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Taxation v Reliance Carpet Co Pty Ltd	[2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968	High Court of Australia	Australia - Commonwealth	22 May 2008	AustLII		84
MacRobertson Miller Airline Services v Commissioner of State Taxation (WA)	[1975] HCA 55; (1975) 133 CLR 125; 8 ALR 131; 50 ALJR 348; 5 ATR 696	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII		90
Customs and Excise Commissioners v Bass plc	[1993] BVC 34		United Kingdom	circa 1993			1

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